Tourist tax in Spain 2026: what it is, where it applies and how to manage it in your accommodation
From Catalonia's IEET to the Balearic ecotasa and the Canary Islands' IGIC — a practical guide for any host.
📌 Key points
- • The guest pays (not the accommodation) — the owner acts as collector
- • Mandatory in Catalonia, Balearic Islands, Canary Islands and Aragón
- • Barcelona can charge up to €6.75/night
- • Airbnb and Booking.com collect automatically in some regions
- • Gotocheck can inform guests and collect during digital check-in
What is the tourist tax?
The tourist tax (tasa turística or impuesto turístico) is a tax levied on travellers who stay in tourist accommodation. It is collected by the accommodation owner on behalf of the regional or municipal authority and must be transferred periodically.
It is not included in the accommodation price: it is an additional charge that guests pay separately. As the accommodation owner, you are the tax collector — legally responsible for collecting and transferring it.
Where does the tourist tax apply in Spain?
| Region | Tax name | Rate |
|---|---|---|
| Catalonia | IEET (Impost sobre les Estades en Establiments Turístics) | €0.75 – €4.50/night |
| Barcelona city | IEET + Barcelona surcharge | Up to €6.75/night |
| Balearic Islands | Ecotasa (Impost de Turisme Sostenible) | €0.50 – €4.00/night |
| Canary Islands | IGIC + IEDMT | Variable (different from mainland VAT) |
| Aragón | Tourist tax | €0.50 – €2.25/night |
🏷️ Airbnb and Booking.com collect automatically
In Catalonia and the Balearic Islands, Airbnb and Booking.com already collect the tourist tax directly from guests during booking. If you receive bookings through these platforms in these regions, you do not need to collect it separately. However, you must still declare and transfer it as required by the regional tax authority.
Who must collect it?
The accommodation owner or manager is the tax collector. This means:
- You collect it from guests (in cash or digitally)
- You keep accounting records of amounts collected
- You transfer the collected tax to the regional tax authority on the required schedule
- Failure to do so can result in economic penalties
How is it calculated?
The amount varies depending on:
- Accommodation category (hotel, holiday apartment, rural house…)
- Number of nights
- Municipality (Barcelona adds a surcharge to the Catalan base rate)
- Season (some regions charge more in high season)
- Traveller age (under-16s are generally exempt)
How does it affect online and automatic check-in?
Gotocheck can be configured to inform guests of the tourist tax amount due and collect it digitally during online check-in:
- ✅ Inform guests clearly of the amount before they arrive
- ✅ Collect it digitally — no cash required
- ✅ Issue an automatic receipt for the guest
- ✅ Keep accounting records for each booking for tax declarations
Simplify check-in and tourist tax collection
Gotocheck handles digital check-in, SES.Hospedajes submission and tourist tax collection in one place.
Try Gotocheck free for 15 days →Frequently asked questions
What is the difference between VAT and the tourist tax?
They are completely different taxes. VAT (IVA) is a national 10% tax on accommodation services. The tourist tax is a regional or municipal tax paid by guests — it is a fixed amount per person per night, not a percentage of the price.
Does the tourist tax apply to long-term stays?
Generally no. Tourist tax regulations typically apply to stays under 31 days. Long-term rentals are usually exempt, but check the specific regional regulation for your property's location.
Can I pass the tourist tax on to the guest?
Yes. The owner collects the tax on behalf of the regional authority. The guest is the one who ultimately pays. You must inform guests clearly of the amount before they book.
What if I don't collect the tourist tax?
Failure to collect and transfer the tourist tax where applicable can lead to economic sanctions from the regional tax authority. The property owner is the tax collector and bears full legal responsibility.